scholarly journals The Effect of Auditor's Technical Abilities on the Quality of Financial Statement Information

2021 ◽  
Vol 13 (6) ◽  
pp. 129
Author(s):  
Prastika Suwandi Tjeng ◽  
Rina Nopianti
Keyword(s):  
Structural Equation ◽  
Information Quality ◽  
Financial Statement ◽  
Primary Data ◽  
Equation Modeling ◽  
Public Accounting ◽  
Financial Report ◽  
Technical Capacity ◽  
The Impact

The aim of this research is to provide empirical evidence and a discussion of the impact of the professional capacity of the auditor built into the aspects of information quality in the financial statements, experience, and communication. This is a quantitative study that employs the explanatory approach. This study's subjects are public accounting companies in Banten. The sample used in this analysis is the auditor who has worked for at least two years in the public accounting company in Banten. Primary data obtained from the questionnaires are the data form used in this analysis. Structural equation modeling is the computational analytical approach used in this research. The compilation of this research from the data collection that has been done reveals a considerable positive effect on the quality of financial statement information between the technical capacities of the auditor. This research shows that the greater the technical capacity of the auditors involved, the higher the quality of information in the financial report.

scholarly journals PENGARUH KEMAMPUAN TEKNIS AUDITOR TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN

2021 ◽  
Vol 4 (4) ◽  
pp. 441-461
Author(s):  
Annisa Rahmawati ◽  
Asmara Indahingwati ◽  
Achmad Daengs GS
Keyword(s):  
Structural Equation ◽  
Quantitative Research ◽  
Positive Impact ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Equation Modeling ◽  
Public Accounting ◽  
Technical Ability

ABSTRACT   This study intends to provide empirical evidence and a discussion of the influence of the auditor's technical capabilities built by the dimensions of knowledge, experience, and communication on the quality of information presented in the financial statements. This research is a quantitative research using explanatory method. The subjects of this study are public accounting firms located in East Java. The sample used in this study is the auditor who has carried out work at a public accounting firm in East Java with a length of service of at least two years. The type of data used in this study is primary data derived from questionnaires. The statistical analysis method used in this study is Structural Equation Modeling. From the data collection that has been done, the elaboration of this research shows that there is a significant positive impact between the auditor's technical ability on the quality of financial statement information. This result indicates that the better the technical capabilities possessed by the auditors concerned, the better the quality of the information presented in the audited financial statements.  Key words: audit; technical capabilities; financial statement information   ABSTRAK  Studi ini bermaksud untuk memberikan bukti empiris dan pembahasan tentang pengaruh kemampuan teknis auditor yang dibangun oleh dimensi pengetahuan, pengalaman dan komunikasi terhadap kualitas informasi yang tersaji dalam laporan keuangan. Penelitian ini merupakan penelitian kuantitatif dengan metode eksplanatori. Subyek dari penelitian ini adalah kantor akuntan public yang berlokasi di Jawa Timur. Sampel dalam penelitian ini adalah auditor yang telah melaksanakan pekerjaan pada kantor akuntan publik di Jawa Timur dengan lamanya masa kerja setidaknya dua tahun. Jenis data yang digunakan dalam penelitian ini adalah data primer yang berasal dari penyebaran angket. Metode analisa statistik yang digunakan dalam penelitian ini adalah Structural Equation Modelling. Dari pengumpulan data yang telah dilakukan, penjabaran dari penelitian ini menunjukkan adanya dampak positif signifikan antara kemampuan teknis auditor terhadap kualitas informasi laporan keuangan. Hal ini mengindikasikan bahwa semakin baik kemampuan teknis yang dimiliki oleh auditor yang bersangkutan maka akan semakin baik pula kualitas informasi yang tersaji dalam laporan keuangan auditan. Kata kunci : audit kemampuan teknis; informasi laporan keuangan

Influence of Information and Service Quality on Users' Continuous Use of Mobile Libraries in China

2020 ◽  
Vol 22 (1) ◽  
pp. 57-71
Author(s):  
Pinghao Ye ◽  
Liqiong Liu ◽  
Linxia Gao ◽  
Quanjun Mei
Keyword(s):  
Theoretical Model ◽  
Service Quality ◽  
Structural Equation ◽  
Information Quality ◽  
Equation Modeling ◽  
Perceived Usability ◽  
Continuous Use ◽  
The Impact ◽  
Positive Impacts

This research mainly aims to explore the factors that influence users' continuous use of mobile libraries. The findings of this study will provide empirical evidence to help improve the service and information quality of mobile libraries. Moreover, suggestions for optimization are provided with the objective of meeting user demands at its maximum. A theoretical model is constructed to reveal the impact of 11 influencing factors on users' continuous use of mobile libraries. Structural equation modeling is adopted to verify the theoretical model and research hypothesis based on the valid data obtained from a questionnaire survey. The study found that personalized services and information availability have positive impacts on the service quality of mobile libraries. Moreover, perceived mobility and information quality have positive impacts on the perceived usability of mobile libraries. Finally, perceived usability, service quality, and platform stability have significantly positive impacts on the willingness of users to continue usage of mobile libraries.

PENGARUH PELATIHAN, KOMPETENSI, MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DENGAN PENDIDIKAN SEBAGAI PEMODERATOR PADA BALAI PENDIDIKAN DAN PELATIHAN APARATUR KEMENTERIAN KELAUTAN DAN PERIKANAN

2018 ◽  
Vol 5 (2) ◽  
pp. 37-49
Author(s):  
Wahyu Yulianto
Keyword(s):  
Job Satisfaction ◽  
Performance Appraisal ◽  
Structural Equation ◽  
Secondary Data ◽  
Primary Data ◽  
Equation Modeling ◽  
Training Centre ◽  
Competence Motivation ◽  
The Impact ◽  
Mediator Variable

The study purpose is to analyse the impact of training, competence, motivation and leadership towards performance either directly or through job satisfaction as a mediator variable. As many as 55 staff are considered as respondents in this research, and census method is used as the sampling method. Primary data in this study were collected through questionnaires and analyzed using Likert Scale. Secondary data are obtained from the organization structure Sukamandi Apparatus Training Centre (BDA), performance appraisal, staff attendance, information system and personnel management. Structural Equation Modeling Analisis of Moment Structures (SEM-AMOS) is used to process and analyze data. This study shows staff with high education, competence and leadership have a significant effect on performance, While the job satisfaction is significant in mediating the influence of training, competence and leadership on performance. Next on the employee with low education, training, competence, motivation and leadership have a significant influence on performance, while job satisfaction is significant in mediating the effect of competence and leadership on staff performance.   Keywords:  training, competence, motivation, leadership, job satisfaction, performance

The Impact of Self-Stigma, Role Strain, and Diabetes Distress on Quality of Life and Glycemic Control in Women With Diabetes: A 6-Month Prospective Study

2021 ◽  
pp. 109980042110096
Author(s):  
Ruey-Hsia Wang ◽  
Chia-Chin Lin ◽  
Shi-Yu Chen ◽  
Hui-Chun Hsu ◽  
Chiu-Ling Huang
Keyword(s):  
Quality Of Life ◽  
Glycemic Control ◽  
Prospective Study ◽  
Structural Equation ◽  
Role Strain ◽  
Diabetes Distress ◽  
Equation Modeling ◽  
Disease Characteristics ◽  
The Impact

Purposes: Women with diabetes (WD) are more severely impacted by the consequence of suboptimal diabetes control. This study aims to examine the impact of demographic and disease characteristics, baseline self-stigma, role strain, diabetes distress on Hemoglobin A1C (A1C) levels, quality of life (D-QoL) and 6-month A1C levels in younger WD. Methods: This study was a 6-month prospective study. In total, 193 WD aged 20–64 years were selected by convenience sampling from three outpatient clinics in Taiwan. Demographic and disease characteristics, self-stigma, role strain, diabetes distress, A1C levels, and D-QoL were collected at baseline. A1C levels were further collected 6 months later. Structural equation modeling was conducted to test the hypothesized model. Results: The final model supported that higher baseline D-QoL directly associated with lower concurrent A1C levels and indirectly associated with lower 6-month A1C levels through baseline A1C levels. Higher baseline self-stigma, role strain, and diabetes distress directly associated with lower baseline D-QoL, and indirectly associated with higher 6-month A1C levels through D-QoL. Conclusion: Improving self-stigma, role strain, and diabetes distress should be considered as promising strategies to improve D-QoL in young WD. D-QoL plays a mediation role between baseline self-stigma, role strain, diabetes distress and subsequent glycemic control in younger WD. Enhancing baseline D-QoL is fundamental to improve subsequent glycemic control.

scholarly journals ANALYSIS OF SYSTEM QUALITY, INFORMATION QUALITY AND PERCEIVED USEFULNESS TO USER SATISFACTION

2019 ◽  
pp. 62
Author(s):  
Tiana Tiana ◽  
Bambang Sugiharto ◽  
Indah Umiyati
Keyword(s):  
User Satisfaction ◽  
Structural Equation ◽  
Information Quality ◽  
Partial Least Square ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Quality Of Information ◽  
Positive Effect

This study aims to test and analyze the quality of the system against perceived usefulness, the quality of information against perceived usefulness, the quality of the system to user satisfaction, Information Quality to user satisfaction and perceived usefulness to user satisfaction. The population in this research is employees teller and customer service department of Bank BJB in subang city. Sampling technique is nonprobability sampling by using purposive sampling method. The type of data used is primary data with questionnaire data collection method. Hypothesis testing used is Structural Equation Modeling (SEM) approach with variance Structural equation test or better known as Partial Least Square (PLS). The result of the research shows that Quality System has a significant positive effect on Perceived Usefulness, Quality of Information has a significant positive effect on Perceived Usefulness, Quality of System has a significant positive effect on user satisfaction, Information Quality has positive significant effect on user satisfaction, and Perceived Usefulness has no effect to User Satisfaction

scholarly journals Intention to study digital marketing in the context of expected quality of a study program

2021 ◽  
pp. 35-44
Author(s):  
Ines Đokić ◽  
Nikola Milićević ◽  
Nenad Đokić
Keyword(s):  
Structural Equation ◽  
Marketing Research ◽  
Digital Marketing ◽  
Equation Modeling ◽  
General Level ◽  
Study Program ◽  
Generic Skills ◽  
Quality In Higher Education ◽  
The Impact

Measuring the quality in higher education can be performed on a more general level, usually by adjusting the instruments for measuring the quality of services in general, or through instruments that are related most directly to the study program. In any case, in methodological terms, one should keep in mind the relevant scientific knowledge regarding the treatment of a model that describes the relations of quality and its dimensions. In addition to appropriate theoretical observations, a primary marketing research was conducted in this paper, in order to determine whether and to what extent the expected quality of the study program affects the intention to enroll in it. In this particular case, students of the Faculty of Economics in Subotica (n = 89) evaluated (in June 2021) the expected quality of the master study program Digital Marketing (which is to start at this faculty in the forthcoming academic) and expressed their intentions to enroll in that program. Structural equation modeling was used. The results indicate that the expected quality positively and statistically significantly affects the intention to study the study program. The construct of the expected quality itself is statistically significantly formed by the dimensions of quality in the following order (according to the strength of the impact): Generic Skills, Good Teaching, Clear Goals and Standards, Appropriate Workload, and Appropriate Assessment.

“I Can Live Without Banks, but Not Without Banking”

2021 ◽  
Vol 17 (3) ◽  
pp. 1-20
Author(s):  
Nitika Sharma ◽  
Pooja Goel ◽  
Anuj Sharma
Keyword(s):  
Structural Equation ◽  
Information Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Online Questionnaire ◽  
Website Quality ◽  
Mediating Role ◽  
Service Interaction

The purpose of this paper is to examine the antecedents of e-banking loyalty and evangelism via threefold construct of WEQUAL (usability, information quality, and service interaction) of public sector banks operating in India. Moreover, it also investigates the mediating role of consumers' trust on the website quality of these banks and their impact on e-banking loyalty and evangelism. The data was collected from 243 respondents through online questionnaire. In order to develop the model and test the hypotheses, partial least square structural equation modeling (PLS-SEM) was done through Smart PLS version 3.2.9. Results assert that website quality of banks positively influences the trust of consumers via usability, information quality, and service interaction. Also, consumer trust plays a mediation role between WEBQUAL constructs and e-banking loyalty and evangelism.

What shapes students' perceptions of group work: personality or past experience?

2020 ◽  
Vol 34 (9) ◽  
pp. 1457-1473
Author(s):  
Suzanna Elmassah ◽  
Shereen Mostafa Bacheer ◽  
Reynold James
Keyword(s):  
University Students ◽  
Group Work ◽  
Structural Equation ◽  
Primary Data ◽  
Equation Modeling ◽  
Content Type ◽  
Group Experiences ◽  
Negative Perceptions ◽  
Past Experiences ◽  
The Impact

PurposeGroup work (GW) as a collaborative learning method for university students is a much-researched topic in the literature. However, a fairly neglected area is that of students' perceptions of the same. This study purports to bridge this gap in the extant literature via identifying the determinants of these perceptions.Design/methodology/approachUsing primary data gathered from a sample of 443 university students, the study applies the structural equation modeling (SEM) to estimate the impact of both personal traits and past experiences on the students' perceptions.FindingsThe SEM results reveal that students' perceptions of GW are determined by their relevant past experiences not by their personalities. This position is contradictory to other relevant studies undertaken thus far.Practical implicationsAccordingly, the study stresses the need for educators to create positive group experiences among students and to convert their past negative experiences into positive ones.Originality/valueWhilst group work holds significant learning benefits for students, negative perceptions about this rich method could eventuate in students refraining from participating in the same. By isolating the determinants associated with students' negative perceptions of GW, this study provides educationists with a strong case for developing suitable interventions aimed at enhancing students' positive perceptions of GW, and resultantly further maximizing its potential benefits.

scholarly journals Culture Impact on Perceptions of Communication Effectiveness

2016 ◽  
Vol 10 (1) ◽  
pp. 116 ◽  
Author(s):  
Sandra S. Graça ◽  
James M. Barry
Keyword(s):  
Structural Equation ◽  
Equation Modeling ◽  
Communication Effectiveness ◽  
Business Partnerships ◽  
Global Context ◽  
Conflict Handling ◽  
Communication Conflict ◽  
The Impact

Early research on relationship marketing highlights the role of communication in shaping trusted and committed business partnerships. Various studies validate communication as one of the strongest determinants of relationship commitment, loyalty, trust and satisfaction. But, few have studied the predictors of communication effectiveness, especially in a global context.  The purpose of this study is to analyze the impact of cooperation, quality communication, conflict handling and two-way communication as predictors of communication effectiveness. The perception of their impact on increasing communication effectiveness is tested in the context of buyer-supplier relationship in one high-context/relationship-based country (Brazil) and one low-context/rule-based country (U.S.). Structural equation modeling is used to test the relationships in the model. Results suggest that suppliers focus more on fostering cooperation when dealing with buyers from low-context countries and on conflict avoidance when dealing with buyers of high-context countries. Across both contexts, results further indicate that buyers are universally influenced by the quality of communication exchanged with their buyers.

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